Marlin G. Springer - Page 7

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          settlements are not deductible as alimony.”5  Petitioner timely             
          filed a petition to this Court seeking a redetermination.                   
               The parties dispute the proper characterization of                     
          petitioner’s $50,000 payment to Ms. Springer in 1996.  Respondent           
          determined that the $50,000 payment was not deductible by                   
          petitioner because it was in the nature of a property settlement            
          payment.  Petitioner claims the payment is deductible as alimony            
          under section 215(a).  The parties’ respective positions are                
          based on contrary interpretations of the divorce documents and              
          applicable Nebraska law.                                                    
               Generally, the Commissioner’s determination bears a                    
          presumption of correctness, and the burden of proof rests with              
          the taxpayer.  Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115           
          (1933).  The fact that a case is submitted fully stipulated does            
          not alter the burden of proof, or the requirements otherwise                
          applicable with respect to adducing proof, or the effect of                 
          failure of proof.  Rule 122(b); Kitch v. Commissioner, 104 T.C.             
          1, 5 (1995), affd. 103 F.3d 104 (10th Cir. 1996).                           

               5Respondent also decreased petitioner’s total itemized                 
          deductions by $1,500.  This was a computational adjustment based            
          on the increase in petitioner’s adjusted gross income that                  
          resulted from respondent’s disallowance of $50,000 of the claimed           
          deduction for alimony paid.  No other adjustments were made to              
          petitioner’s 1996 return.                                                   

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